Information for students (paying taxes)

Please read this information carefully since it contains important information about paying the city tax bills, or how to avoid paying.

Most of you receive a tax bill from the Northern Tax Officer and/or the City of Leeuwarden. The Northern Tax Office sends the tax bill for the water authority. The bill you receive from the City of Leeuwarden is for the costs of sewerage (sewerage tax) and waste processing (waste tax). Everyone who lives in the Netherlands has to pay these taxes, it doesn’t matter if you are a student or not.

Those taxes are probably not included in your monthly rent payments, at least not if you are renting from StudentStay. Perhaps there’s an advanced payment in your rent for utility costs such as gas, water, electricity and internet, but the municipal taxes are not included in your monthly rent. Check your contract or ask your landlord about these taxes.

If you live with more persons in your house, the tenant who is registered first in the municipal database on that address (or the oldest in age) is the main user and receives the tax bill. He or she, and only he or she, is obligated to pay the tax bill. Of course you can all pay a part of the bill, but this is between yourselves. The one who receives the bill must pay it.

What do I have to pay?

If you are the only one who lives in the house (one person) you pay the one-person rate.
If you live together with other people (more persons) you pay the multi-persons rate.
More information (in Dutch) and about the amounts: waste disposal and sewerage.

How can I pay?

You can pay the amount all in once by transferring the amount to bank account; NL10BNGH 0285 1003 43 of the City of Leeuwarden. Please use your ‘assessment number’, ‘subject number’ and your name as payment reference (check your tax bill for the assessment number and subject number).

If you can’t pay all in once, you can authorize the City of Leeuwarden to write off the amount in ten parts from your bank account. More information (in Dutch) you can find on the page ‘Direct debit’.

If you don’t want to authorize the City of Leeuwarden but don’t want to pay all in once you can also ask us to pay the bill in parts (max eight). More information (in Dutch) you can find on the page ‘Payment arrangement‘.

What if you can’t pay the bill?

If you can’t pay the tax bill because you have low income, you can ask for remission. This may be the case if you are a student. If you are granted remission, you don’t have to pay the municipal taxes. Therefore it makes sense to ask for remission.

If your income is higher than the legal standard you will not be granted remission. You will also not be granted remission if the total amount on your bank account is more than your monthly income + one month rent + one month health insurance.

How can I ask for remission?

You can ask remission at the City of Leeuwarden. Download and complete the form Application for tax remission (and automatic reviewed). Send the form to the City of Leeuwarden. You can also hand it in at the Town Hall. For more information visit the page ‘Don’t pay taxes? Apply for a waiver.

More information?

If you have any questions after reading this text send an e-mail to belastingen@leeuwarden.nl.

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